Alberta
Alberta government should create flat 8% personal and business income tax rate in Alberta
From the Fraser Institute
By Tegan Hill
If the Smith government reversed the 2015 personal income tax rate increases and instituted a flat 8 per cent tax rate, it would help restore Alberta’s position as one of the lowest tax jurisdictions in North America
Over the past decade, Alberta has gone from one of the most competitive tax jurisdictions in North America to one of the least competitive. And while the Smith government has promised to create a new 8 per cent tax bracket on personal income below $60,000, it simply isn’t enough to restore Alberta’s tax competitiveness. Instead, the government should institute a flat 8 per cent personal and business income tax rate.
Back in 2014, Alberta had a single 10 per cent personal and business income tax rate. As a result, it had the lowest top combined (federal and provincial/state) personal income tax rate and business income tax rate in North America. This was a powerful advantage that made Alberta an attractive place to start a business, work and invest.
In 2015, however, the provincial NDP government replaced the single personal income tax rate of 10 percent with a five-bracket system including a top rate of 15 per cent, so today Alberta has the 10th-highest personal income tax rate in North America. The government also increased Alberta’s 10 per cent business income tax rate to 12 per cent (although in 2019 the Kenney government began reducing the rate to today’s 8 per cent).
If the Smith government reversed the 2015 personal income tax rate increases and instituted a flat 8 per cent tax rate, it would help restore Alberta’s position as one of the lowest tax jurisdictions in North America, all while saving Alberta taxpayers $1,573 (on average) annually.
And a truly integrated flat tax system would not only apply a uniform tax 8 per cent rate to all sources of income (including personal and business), it would eliminate tax credits, deductions and exemptions, which reduce the cost of investments in certain areas, increasing the relative cost of investment in others. As a result, resources may go to areas where they are not most productive, leading to a less efficient allocation of resources than if these tax incentives did not exist.
Put differently, tax incentives can artificially change the relative attractiveness of goods and services leading to sub-optimal allocation. A flat tax system would not only improve tax efficiency by reducing these tax-based economic distortions, it would also reduce administration costs (expenses incurred by governments due to tax collection and enforcement regulations) and compliance costs (expenses incurred by individuals and businesses to comply with tax regulations).
Finally, a flat tax system would also help avoid negative incentives that come with a progressive marginal tax system. Currently, Albertans are taxed at higher rates as their income increases, which can discourage additional work, savings and investment. A flat tax system would maintain “progressivity” as the proportion of taxes paid would still increase with income, but minimize the disincentive to work more and earn more (increasing savings and investment) because Albertans would face the same tax rate regardless of how their income increases. In sum, flat tax systems encourage stronger economic growth, higher tax revenues and a more robust economy.
To stimulate strong economic growth and leave more money in the pockets of Albertans, the Smith government should go beyond its current commitment to create a new tax bracket on income under $60,000 and institute a flat 8 per cent personal and business income tax rate.
Author:
Alberta
Housing in Calgary and Edmonton remains expensive but more affordable than other cities
From the Fraser Institute
By Tegan Hill and Austin Thompson
In cities across the country, modest homes have become unaffordable for typical families. Calgary and Edmonton have not been immune to this trend, but they’ve weathered it better than most—largely by making it easier to build homes.
Specifically, faster permit approvals, lower municipal fees and fewer restrictions on homebuilders have helped both cities maintain an affordability edge in an era of runaway prices. To preserve that edge, they must stick with—and strengthen—their pro-growth approach.
First, the bad news. Buying a home remains a formidable challenge for many families in Calgary and Edmonton.
For example, in 2023 (the latest year of available data), a typical family earning the local median after-tax income—$73,420 in Calgary and $70,650 in Edmonton—had to save the equivalent of 17.5 months of income in Calgary ($107,300) or 12.5 months in Edmonton ($73,820) for a 20 per cent down payment on a typical home (single-detached house, semi-detached unit or condominium).
Even after managing such a substantial down payment, the financial strain would continue. Mortgage payments on the remaining 80 per cent of the home’s price would have required a large—and financially risky—share of the family’s after-tax income: 45.1 per cent in Calgary (about $2,757 per month) and 32.2 per cent in Edmonton (about $1,897 per month).
Clearly, unless the typical family already owns property or receives help from family, buying a typical home is extremely challenging. And yet, housing in Calgary and Edmonton remains far more affordable than in most other Canadian cities.
In 2023, out of 36 major Canadian cities, Edmonton and Calgary ranked 8th and 14th, respectively, for housing affordability (relative to the median after-tax family income). That’s a marked improvement from a decade earlier in 2014 when Edmonton ranked 20th and Calgary ranked 30th. And from 2014 to 2023, Edmonton was one of only four Canadian cities where median after-tax family income grew faster than the price of a typical home (in Calgary, home prices rose faster than incomes but by much less than in most Canadian cities). As a result, in 2023 typical homes in Edmonton cost about half as much (again, relative to the local median after-tax family income) as in mid-sized cities such as Windsor and Kelowna—and roughly one-third as much as in Toronto and Vancouver.
To be clear, much of Calgary and Edmonton’s improved rank in affordability is due to other cities becoming less and less affordable. Indeed, mortgage payments (as a share of local after-tax median income) also increased since 2014 in both Calgary and Edmonton.
But the relative success of Alberta’s two largest cities shows what’s possible when you prioritize homebuilding. Their approach—lower municipal fees, faster permit approvals and fewer building restrictions—has made it easier to build homes and helped contain costs for homebuyers. In fact, homebuilding has been accelerating in Calgary and Edmonton, in contrast to a sharp contraction in Vancouver and Toronto. That’s a boon to Albertans who’ve been spared the worst excesses of the national housing crisis. It’s also a demographic and economic boost for the province as residents from across Canada move to Alberta to take advantage of the housing market—in stark contrast to the experience of British Columbia and Ontario, which are hemorrhaging residents.
Alberta’s big cities have shown that when governments let homebuilders build, families benefit. To keep that advantage, policymakers in Calgary and Edmonton must stay the course.
Alberta
Danielle Smith slams Skate Canada for stopping events in Alberta over ban on men in women’s sports
From LifeSiteNews
The Alberta premier has denounced Skate Canada as ‘disgraceful’ for refusing to host events in the province because of a ban on ‘transgender’ men in women’s sports.
Alberta Premier Danielle Smith has demanded an apology after Skate Canada refused to continue holding events in Alberta.
In a December 16 post on X, Smith denounced Skate Canada’s recent decision to stop holding competitions in Alberta due to a provincial law keeping gender-confused men from competing in women’s sports.
“Women and girls have the right to play competitive sports in a safe and fair environment against other biological females,” Smith declared. “This view is held by a vast majority of Albertans and Canadians. It is also common sense and common decency.”
Women and girls have the right to play competitive sports in a safe and fair environment against other biological females.
This view is held by a vast majority of Albertans and Canadians. It is also common sense and common decency.
Skate Canada‘s refusal to hold events in… pic.twitter.com/n4vbkTx6B0
— Danielle Smith (@ABDanielleSmith) December 16, 2025
“Skate Canada‘s refusal to hold events in Alberta because we choose to protect women and girls in sport is disgraceful,” she declared.
“We expect they will apologize and adjust their policies once they realize they are not only compromising the fairness and safety of their athletes, but are also offside with the international community, including the International Olympic Committee, which is moving in the same direction as Alberta,” Smith continued.
Earlier this week, Skate Canada announced their decision in a statement to CBC News, saying, “Following a careful assessment of Alberta’s Fairness and Safety in Sport Act, Skate Canada has determined that we are unable to host events in the province while maintaining our national standards for safe and inclusive sport.”
Under Alberta’s Fairness and Safety in Sport Act, passed last December, biological men who claim to be women are prevented from competing in women’s sports.
Notably, Skate Canada’s statement failed to address safety and fairness concerns for women who are forced to compete against stronger, and sometimes violent, male competitors who claim to be women.
Under their 2023 policy, Skate Canada states “skaters in domestic events sanctioned by Skate Canada who identify as trans are able to participate in the gender category in which they identify.”
While Skate Canada maintains that gender-confused men should compete against women, the International Olympic Committee is reportedly moving to ban gender-confused men from women’s Olympic sports.
The move comes after studies have repeatedly revealed what almost everyone already knew was true, namely that males have a considerable innate advantage over women in athletics.
Indeed, a recent study published in Sports Medicine found that a year of “transgender” hormone drugs results in “very modest changes” in the inherent strength advantages of men.
Additionally, male athletes competing in women’s sports are known to be violent, especially toward female athletes who oppose their dominance in women’s sports.
Last August, Albertan male powerlifter “Anne” Andres was suspended for six months after a slew of death threats and harassments against his female competitors.
In February, Andres ranted about why men should be able to compete in women’s competitions, calling for “the Ontario lifter” who opposes this, apparently referring to powerlifter April Hutchinson, to “die painfully.”
Interestingly, while Andres was suspended for six months for issuing death threats, Hutchinson was suspended for two years after publicly condemning him for stealing victories from women and then mocking his female competitors on social media. Her suspension was later reduced to a year.
-
Business2 days agoOttawa Pretends To Pivot But Keeps Spending Like Trudeau
-
International2 days agoBondi Beach Shows Why Self-Defense Is a Vital Right
-
Censorship Industrial Complex2 days agoHow Wikipedia Got Captured: Leftist Editors & Foreign Influence On Internet’s Biggest Source of Info
-
Automotive1 day agoFord’s EV Fiasco Fallout Hits Hard
-
Energy2 days agoLiberals Twisted Themselves Into Pretzels Over Their Own Pipeline MOU
-
Crime1 day agoBondi Beach Survivor Says Cops Prevented Her From Fighting Back Against Terrorists
-
Frontier Centre for Public Policy23 hours agoCanada Lets Child-Porn Offenders Off Easy While Targeting Bible Believers
-
Crime2 days agoThe Uncomfortable Demographics of Islamist Bloodshed—and Why “Islamophobia” Deflection Increases the Threat


